Yur

Question 1

Current ratio

Answer 1

Current assets/current liabilities

Question 2

Acid test ratio

Answer 2

Current assets-stock/ current liabilities

Question 3

Gross profit margin

Answer 3

(Gross profit/Sales revenue) x 100

Question 4

Net profit margin

Answer 4

(Net profit/Sales revenue) x 100

Question 5

ROCE- Return on capital employed

Answer 5

(Operating profit/equity+current liability ) x 100

Question 6

Return on equity

Answer 6

(Operating profit/total equity) x 100

Question 7

Gearing

Answer 7

(Non-current liabilities/Total equity+non-current liabilities) x 100

Question 8

Interest cover

Answer 8

Operating profit/interest payable

Question 9

Receivables (debtor days)

Answer 9

(Trade receivables(debtors)/sales revenue) x 365

Question 10

Payable ( creditor days)

Answer 10

(Trade payables(creditors)/cost of sales) x 365

Question 11

Asset turnover

Answer 11

Sales revenue/Net assets(assets-liabilities)

Question 12

Stock turnover

Answer 12

Cost of sales/stock (inventories)

Question 13

Stock turnover

Answer 13

Cost of sales/stock (inventories)

Question 14

Dividend per share

Answer 14

Total dividends paid/number of shares issued

Question 15

Dividend yield

Answer 15

Dividend per share/share price

Question 16

Dividend cover

Answer 16

Profit after tax/dividends

Question 17

Earnings per share

Answer 17

Profit after tax/number of shares issued

Question 18

Share Price earnings ratio

Answer 18

Share price/earning per share(EPS)